{"id":365,"date":"2014-01-28T08:57:25","date_gmt":"2014-01-28T08:57:25","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=365"},"modified":"2018-08-21T15:20:13","modified_gmt":"2018-08-21T15:20:13","slug":"kada-ir-kaip-apmokestinamas-paveldetas-turtas","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/kada-ir-kaip-apmokestinamas-paveldetas-turtas\/","title":{"rendered":"Kada ir kaip apmokestinamas paveld\u0117tas turtas?"},"content":{"rendered":"

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Siekiant nustatyti gyventojo prievoles d\u0117l paveld\u0117to turto, nagrin\u0117tinas ne tik LR paveldimo turto mokes\u010dio \u012fstatymas, bet ir LR gyventoj\u0173 pajam\u0173 mokes\u010dio (toliau \u2013 GPM) \u012fstatymas, kiti po\u012fstatyminiai teis\u0117s aktai.<\/span><\/p>\n

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Vadovaujantis LR paveldimo turto mokes\u010dio \u012fstatymo nuostatomis, paveldimo turto mokes\u010dio mok\u0117tojai yra tik gyventojai. Atkreiptinas d\u0117mesys, kad nuolatinio Lietuvos gyventojo ir nenuolatinio Lietuvos gyventojo mokes\u010dio objektas skiriasi. Atsi\u017evelgiant \u012f apra\u0161yt\u0105 situacij\u0105, \u0161iuo atveju aktualus tik nuolatinio Lietuvos gyventojo paveldimo turto mokes\u010dio objektas. Remiantis LR paveldimo turto mokes\u010dio \u012fstatymo 4 straipsnio nuostatomis, nuolatinio Lietuvos gyventojo paveldimo turto mokes\u010dio objektas yra visas jo paveldimas turtas. Ta\u010diau reik\u0117t\u0173 pamin\u0117ti paveldimo turto mokes\u010dio lengvatas. \u0160iuo mokes\u010diu neapmokestinama:<\/span><\/p>\n

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1) vienam sutuoktiniui mirus kito sutuoktinio paveldimas turtas;<\/span><\/p>\n

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2) vaik\u0173 (\u012fvaiki\u0173), t\u0117v\u0173 (\u012ft\u0117vi\u0173), glob\u0117j\u0173 (r\u016bpintoj\u0173), globotini\u0173 (r\u016bpintini\u0173), seneli\u0173, vaikai\u010di\u0173, broli\u0173, seser\u0173 paveldimas turtas;<\/span><\/p>\n

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3) paveldimo turto apmokestinamoji vert\u0117, nevir\u0161ijanti 10\u00a0t\u016bkst. Lt.<\/span><\/p>\n

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Paveldimo turto mokes\u010dio baz\u0117 yra paveldimo turto apmokestinamoji vert\u0117. Paveldimo turto apmokestinamoji vert\u0117 apskai\u010diuojama vadovaujantis Paveldimo turto apmokestinamosios vert\u0117s apskai\u010diavimo taisykl\u0117mis, patvirtintomis LR Vyriausyb\u0117s 2003 m. sausio 13\u00a0d. nutarimu Nr. 24 (toliau \u2013 Taisykl\u0117s). Remiantis \u0161iomis Taisykl\u0117mis, Lietuvos Respublikoje paveldimo nekilnojamojo daikto, i\u0161skyrus laivus ir orlaivius, kuriems nustatyta privaloma teisin\u0117 registracija, vert\u0117 gyventojo pasirinkimu yra valstyb\u0117s \u012fmon\u0117s Registr\u0173 centro nustatyta \u0161io turto vidutin\u0117 rinkos vert\u0117 arba vert\u0117, nustatyta atlikus nekilnojamojo turto individual\u0173 vertinim\u0105. Apskai\u010diuojant <\/span>paveldimo<\/span> turto <\/span><\/span>apmokestinam\u0105j\u0105 <\/span>vert\u0119,<\/span> paveldimo turto<\/span> vert\u0117 yra <\/span>ma\u017einama <\/span>30\u00a0proc. <\/span>Tai rei\u0161kia, <\/span>kad apmokestinamoji<\/span> vert\u0117 sudaro <\/span>70\u00a0proc. paveld\u0117to<\/span> turto vert\u0117s<\/span><\/strong>.<\/span> Atsi\u017evelgiant \u012f \u0161i\u0105 nuostat\u0105, atkreiptinas d\u0117mesys, kad tuo atveju, kai gyventojas paveldi ne didesn\u0117s kaip 10 t\u016bkst. Lt apmokestinamosios vert\u0117s turt\u0105, t. y. 14 285,71 Lt vert\u0117s, jis yra atleid\u017eiamas nuo \u0161io mokes\u010dio sumok\u0117jimo d\u0117l taikomos lengvatos.<\/span><\/p>\n

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Atsi\u017evelgiant \u012f tai, kokia yra paveldimo turto apmokestinamoji vert\u0117, taikomas vienas i\u0161 dviej\u0173 mokes\u010dio tarif\u0173. Jeigu paveldimo turto apmokestinamoji vert\u0117 (70\u00a0proc. visos jo vert\u0117s) yra ne didesn\u0117 u\u017e 500 000 Lt, paveldimo turto mokestis skai\u010diuojamas taikant 5 proc. <\/span>tarif\u0105<\/span><\/strong>.<\/span> Tuo atveju, jeigu paveldimo turto apmokestinamoji vert\u0117 yra didesn\u0117 u\u017e 500 000 Lt, tai paveldimo turto mokestis skai\u010diuojamas taikant 10\u00a0proc. <\/span><\/span>tarif\u0105<\/span><\/strong>.<\/span><\/span><\/p>\n

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Pagal apra\u0161yt\u0105 situacij\u0105 ir taikomas paveldimo turto mokes\u010dio lengvatas, matyti, kad d\u0117d\u0117 n\u0117ra priskirtinas artim\u0173 giminai\u010di\u0173, i\u0161 kuri\u0173 paveld\u0117tas turtas n\u0117ra apmokestinamas paveldimo turto mokes\u010diu, s\u0105vokai. Taigi, nagrin\u0117jant pateikt\u0105 situacij\u0105, gyventojo paveld\u0117to turto vert\u0117, \u012fvertinta pagal individual\u0173 turto vertinim\u0105, 95 000 Lt ma\u017einama 30 proc., siekiant nustatyti turto apmokestinam\u0105j\u0105 vert\u0119. Gyventojo paveld\u0117to turto apmokestinamoji vert\u0117 66 500 Lt suma\u017einama 10 000 Lt, taikant paveldimo turto mokes\u010dio lengvat\u0105. Gauta suma \u2013 56 500 Lt apmokestinama taikant 5 proc. paveldimo turto mokes\u010dio tarif\u0105, kadangi paveld\u0117to turto apmokestinamoj vert\u0117 yra ne <\/span>didesn\u0117 kaip<\/span> 500 000 Lt.<\/span><\/strong><\/span><\/p>\n

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Vadovaujantis GPM 17 str. 1\u00a0d. 26 punktu, neapmokestinamos paveld\u0117jimo b\u016bdu gautos pajamos, kurios yra mokes\u010dio objektas pagal LR paveldimo turto mokest\u012f reglamentuojan\u010dius teis\u0117s aktus. Taigi, atsi\u017evelgiant \u012f tai, kad gyventojo paveld\u0117tas pastatas ir \u017eem\u0117s sklypas yra paveldimo turto mokes\u010dio objektas, paveld\u0117tas turtas apmokestinamas pagal LR paveldimo turto mokes\u010dio \u012fstatym\u0105, \u0161iam paveld\u0117tam turtui taikoma GPM lengvata \u2013 paveld\u0117tas turtas n\u0117ra papildomai apmokestinamas GPM.<\/span><\/p>\n

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Atsi\u017evelgiant \u012f tai,<\/span> kas apra\u0161yta,<\/span> paveld\u0117jus turt\u0105, <\/span> siekiant pasitikrinti <\/span>ir nustatyti, <\/span>ar gyventojui<\/span> kyla mokestini\u0173 <\/span> pasekmi\u0173 d\u0117l <\/span>paveld\u0117to turto <\/span>ir koki\u0173,<\/span> reik\u0161mingos tokios<\/span> aplinkyb\u0117s kaip<\/span> subjektas, i\u0161 kurio <\/span>paveldimas turtas,<\/span> turto vert\u0117 <\/span>ir kita. <\/span>Taip pat svarbu<\/span> \u017einoti, kokie<\/span> teis\u0117s aktai reglamentuoja<\/span> paveldimo turto <\/span> apmokestinimo <\/span>tvark\u0105.<\/span><\/em><\/strong><\/span><\/p>\n<\/p>\n

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Kada<\/span> ir <\/span>kaip<\/span> apmokestinamas <\/span>paveld\u0117tas<\/span> turtas?<\/span><\/h1>\n

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\"aktualijos\"<\/p>\n

Apskaitos, audito ir mokes\u010di\u0173 aktualijos, <\/span><\/span><\/em>2014-01-28 Nr. 4<\/span><\/em> <\/span><\/div>\n
Mokes\u010di\u0173 ekspert\u0117, UAB \u201eFidexperta\u201c vadov\u0117<\/span><\/div>\n

R\u016bta BILK\u0160TYT\u0116<\/span><\/p>\n

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Situacija<\/span><\/span><\/h3>\n

Mirus giminai\u010diui <\/span>(d\u0117dei), <\/span><\/span>nuolatinis Lietuvos <\/span>gyventojas <\/span><\/span>paveld\u0117jo<\/span> jam asmenin\u0117s<\/span> nuosavyb\u0117s<\/span> teise priklausius\u012f <\/span>nekilnojam\u0105j\u012f turt\u0105<\/span> \u2013 \u017eem\u0117s sklyp\u0105 <\/span>ir pastat\u0105. <\/span>Pagal individualaus<\/span> turto vertinimo <\/span>ataskait\u0105, atlikt\u0105 <\/span><\/span>turto vertintojo,<\/span> nustatyta, kad bendra <\/span>paveld\u0117to turto <\/span><\/span>vert\u0117 yra <\/span>95 000 Lt.<\/span><\/strong><\/span><\/p>\n


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Klausimas<\/span><\/span><\/h3>\n

Ar apmokestinamas <\/span>gyventojo paveld\u0117tas <\/span>turtas? Jei taip,<\/span> koks mokes\u010dio<\/span> tarifas taikomas <\/span>ir nuo<\/span> kokios turto<\/span> vert\u0117s mokestis<\/span> skai\u010diuojamas?<\/span><\/em><\/strong><\/span><\/p>\n

<\/span><\/em><\/strong><\/span><\/p>\n","protected":false},"author":1,"featured_media":133,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,6],"tags":[29,35,191,192],"class_list":["post-365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-populiariausi","category-c4-straipsniai","tag-gpm","tag-mokesciai","tag-paveldetas-turtas","tag-verte"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/comments?post=365"}],"version-history":[{"count":4,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/365\/revisions"}],"predecessor-version":[{"id":1312,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/365\/revisions\/1312"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media\/133"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=365"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}